Thorp v Revenue & Customs [2014] UKFTT 207 (TC) (12 February 2014)

Thorp v Revenue & Customs [2014] UKFTT 207 (TC) (12 February 2014)

The tax credit for 2008/09 should have been set against the 2008/09 liability, resulting in a refund due and no late payment surcharge. The appeal is allowed as no tax was actually due for 2008/09.

Citation
[2014] UKFTT 207 (TC)
Parties
Appellant: Simon Thorp; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 February 2014
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed
Legal Topics
Income Tax, Late Payment Surcharge, Set Off of Losses, Reasonable Excuse
Tax Law Income Tax Late Payment Surcharge Set Off of Losses Reasonable Excuse

Case Brief

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Parties

Simon Thorp

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether HMRC should have set off the tax credit against the 2008/09 liability instead of 2007/08
  2. 2 Whether the appellant had a reasonable excuse for late payment

Ratio Decidendi

The tax credit for 2008/09 should have been set against the 2008/09 liability, resulting in a refund due and no late payment surcharge. The appeal is allowed as no tax was actually due for 2008/09.

Court Disposition

Appeal allowed

Orders

  • No late payment surcharge for 2008/09
  • Any complaint under ESC A19 to follow HMRC procedure